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2017 (11) TMI 3 - AT - Central ExciseArea Based exemption - N/N. 50/2003-CE dated 10.6.2003 - Revenue entertained a doubt about misuse of the said area based exemption by the appellant in as much as they are also manufacturing various resins namely, Melamine Formaldehyde Resin (MFR) and Phenolic Formaldehyde Resin (PFR), which are further used in the manufacture of various Laminated Boards - Office Memorandum dated 1.6.2012 issued by the Ministry of Chemicals and Fertilizers - Held that: - similar issue decided in the case of M/s Shirdi Industries Ltd. Versus Commissioner of Central Excise & S.T., Meerut-II [2017 (6) TMI 885 - CESTAT ALLAHABAD], where it was held that Once it is established that paper is quoted with certain resols which have the essential characteristics of meriting classification under chapter 39 and which according to Note-01 of chapter 39 are to be called plastics. The clarification dated 1.6.2012 given by the Ministry of Chemicals and Fertilizers has persuasive value. The impugned goods are outside the purview of the Chapter 39 - appeal allowed - decided in favor of appellant.
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